Daejeon District Court 2008Guhap3717 (O. 22, 2009)

The act of drawing up a double contract and underreporting the transfer value constitutes fraud or other wrongful means.

The act of preparing and submitting a false double contract in which the amount of transfer is underfinitely stated in order to grant credibility to the false amount and conceal the actual transaction value by underreporting the transfer value constitutes "Fraud or other fraudulent act that significantly makes it significantly difficult to impose and collect taxes by actively deceptive act."

The contents of the decision shall be the same as attached.

1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The judgment of the first instance shall be revoked. The defendant shall revoke the disposition of imposition of KRW 112,963,240 for the plaintiff on May 6, 2008.

The reasons for this decision are as follows, except for the dismissal of the first instance judgment as follows:

① Part 5, 5, and 7, the Plaintiff drafted a sales contract (hereinafter “the instant contract”) with △△△△ and 8 other than △△△△△△, in which the Plaintiff entered into a sales contract to sell 5,950 square meters of forest 40, 950 square meters (hereinafter “instant land”). On December 30, 1997, the Plaintiff received all remainder from △△△△△△ and 8. Meanwhile, the Plaintiff entered into a sales contract (hereinafter “the instant contract”) with △△△△ and 8, with the following content:

(2) If the 6th page is necessary, the 15th page is required, and the 6th page is advanced.

③ Article 97(1) of the former Income Tax Act (amended by Act No. 6051, Dec. 28, 1999); Article 94 subparag. 1 and Article 96 subparag. 1 of the former Income Tax Act; Article 166(4)3 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 1664, Dec. 31, 199); and Article 166(4)3 of the former Enforcement Decree of the Income Tax Act (amended by Presidential Decree No. 1664, Dec. 31, 199).

(4) The contents of "attached Form" attached to the judgment of the court of first instance are changed into the contents of "attached Form related Acts and subordinate statutes".

Therefore, the first instance judgment dismissing the plaintiff's claim is just, and the plaintiff's appeal is dismissed as it is without merit. It is so decided as per Disposition.